Property tax calculator: 236K and 236C
Advance income tax when you buy or sell property in Pakistan, for people on and off the Active Taxpayer List.
Your transaction
Overseas Pakistanis with a valid NICOP or POC are generally treated like filers for these sections.
Rates: Finance Act 2026 and FBR withholding tax rate card, tax year 2027 (1 July 2026 – 30 June 2027). Estimates for guidance only, not advice on your case. Exemptions, credits and special regimes can change the result.
Rates for tax year 2027
The Finance Act 2026 replaced the old value slabs for people on the Active Taxpayer List with a single rate for each side of the deal.
| Section | Value | On ATL | Not on ATL |
|---|---|---|---|
| 236K buyer | up to Rs 50M | 1.25% | 10.5% |
| 236K buyer | Rs 50M – 100M | 1.25% | 14.5% |
| 236K buyer | above Rs 100M | 1.25% | 18.5% |
| 236C seller | any value | 2.75% | 11.5% |
Things the calculator does not cover
- Capital gains tax on the sale itself, which depends on the holding period and when the property was bought.
- Provincial stamp duty, registration and capital value tax, and housing authority transfer fees.
- Exemptions, such as certain inheritances and gifts.
For a large transaction, a short review before the transfer usually saves more than it costs.
Common questions
Is the 236K or 236C tax final?
No. It is advance tax, adjustable against your final income tax liability for the year when you file your return.
How do I get on the Active Taxpayer List?
File your income tax return for the latest tax year. Your name appears on the ATL after the next update, and a late filer can be added after paying the ATL surcharge. We can file for you.
Does a non-filer pay more on bigger properties?
Yes. For buyers not on the ATL the rate rises from 10.5% to 18.5% as the value rises. People on the ATL pay a flat 1.25% when buying.
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